https://www.taxtmi.com/caselaws?id=158710 Section 12(6)(b) of the Karnataka Sales Tax Act was read as expressly empowering deferment of assessment where reasons are recorded in writing, with exclusion of the deferred period from limitation; a separate enabling provision was not required. The absence of a personal hearing did not vitiate the deferment orders where the objections filed by the assessee were considered on merits. Deferment was also upheld because the taxability of raw cashew was already sub judice, making pending judicial determination a relevant basis for postponing assessment. The writ petition was liable to fail because the deferment power existed, no procedural illegality was shown, and the orders rested on a relevant consideration. en-us Tue, 06 Aug 1996 00:00:00 +0530 Tue, 05 Nov 2013 18:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158710 Section 12(6)(b) of the Karnataka Sales Tax Act was read as expressly empowering deferment of assessment where reasons are recorded in writing, with exclusion of the deferred period from limitation; a separate enabling provision was not required. The absence of a personal hearing did not vitiate the deferment orders where the objections filed by the assessee were considered on merits. Deferment was also upheld because the taxability of raw cashew was already sub judice, making pending judicial determination a relevant basis for postponing assessment. The writ petition was liable to fail because the deferment power existed, no procedural illegality was shown, and the orders rested on a relevant consideration. Case-Laws VAT and Sales Tax Tue, 06 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158710